Supreme Court of Appeal

February 4, 2022

Who takes the fall for spillage incidents in shopping centres?

This question of liability amid spillage cases has never been fully settled in our law until recently when the case of Holtzhausen v Cenprop Real Estate […]
January 14, 2022

Employee share schemes: Spur restaurants suffer a blow

In October 2021, the Supreme Court of Appeal (SCA) handed down judgment upholding the Commissioner for the South African Revenue Service’s appeal against an earlier decision […]
May 22, 2020

VAT concerns for international service providers

On 3 April 2020, the Supreme Court of Appeal delivered a judgement against Diageo South Africa (Pty) Ltd (“Diageo SA”) in a value-added tax (“VAT”) matter […]
January 9, 2019

2018: A year in tax

As the year draws to a close, we reflect on some of the significant highlights (and lowlights) of the 2018 tax year. Davis Tax Committee concludes […]
September 12, 2018

Valuation of preference shares

In income tax, the question of valuation of shares often causes a great deal of uncertainty, especially where shares are not traded on a recognised exchange. […]
April 19, 2017

A new twist in the question: Is the buyer of an immovable property responsible for paying the seller’s outstanding municipal account?

Municipalities are required to issue rates clearance certificates without which a property cannot be transferred from a seller to a buyer. The rates clearance certificate certifies […]
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